Shri Anup Kumar Mitra, Kolkata V. ITO, WD-41(1), KOLKATA, Kolkata

ITA 664/KOL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6212 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 1985-1986
• Appeal Filed On: 13-04-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(3); 244A; 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI ABY. T. VARKEY, JM & SHRI M. BALAGANESH, AM ] I.T.A NOS. 664 TO 669 /KOL/2016 ASSESSMENT YEARS : 1985- 86, 1987-88 & 1990-91. SHRI ANUP KUMAR MITRA . -VS- ITO, WARD-41(1), KOLKATA [PAN: AEYPM 4956 P ] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI S. M. SURANA, ADVOCATE FOR THE RESPONDENT : SHRI A.BHATTACHARYA, ADD L. CIT DATE OF HEARING : 21.06.2018 DATE OF PRONOUNCEMENT : 04.07.2018 ORDER PER M.BALAGANESH, AM 1. THE APPEAL OF THE ASSESSEE IN ITA NO. 664/KOL/20 16 FOR THE ASST YEAR 1985-86 IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED CO MMISSIONER OF INCOME TAX (APPEALS) - 21, KOLKATA [ IN SHORT THE LD CITA] IN APPEAL NO. 1391/ITO,W- 41(1)/CIT(A)-21/KOL/14-15 DATED 25.1.2016 AGAINST T HE ORDER PASSED BY THE LEARNED INCOME TAX OFFICER , WARD -41(1), KOLKATA [ IN SHOR T THE LD AO] UNDER SECTION [IN SHORT U/S] 154 OF THE INCOME TAX ACT, 1961 (HEREINAFTER R EFERRED TO AS THE ACT) DATED 24.6.2009. 2 ITA NOS.664TO669/KOL/2016 SHRI ANUP KUMAR MITRA A.YRS.1985-86,1987-88 & 1990-91 2 1.1. THE APPEAL OF THE ASSESSEE IN ITA NO. 665/KOL/ 2016 FOR THE ASST YEAR 1987-88 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD CITA IN APPEAL NO. 1398/ITO,W- 41(1)/CIT(A)-21/KOL/14-15 DATED 25.1.2016 AGAINST T HE ORDER PASSED BY THE LD AO U/S 154 /264 OF THE ACT DATED 24.6.2009. 1.2. THE APPEAL OF THE ASSESSEE IN ITA NO. 666/KOL/ 2016 FOR THE ASST YEAR 1987-88 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD CITA IN APPEAL NO. 1397/ITO,W- 41(1)/CIT(A)-21/KOL/14-15 DATED 25.1.2016 AGAINST T HE ORDER PASSED BY THE LD AO U/S 154 OF THE ACT DATED 24.6.2009. 1.3. THE APPEAL OF THE ASSESSEE IN ITA NO. 667/KOL/ 2016 FOR THE ASST YEAR 1987-88 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD CITA IN APPEAL NO. 1393/ITO,W- 41(1)/CIT(A)-21/KOL/14-15 DATED 25.1.2016 AGAINST T HE ORDER PASSED BY THE LD AO U/S 154 / 264 OF THE ACT DATED 16.3.2009. 1.4. THE APPEAL OF THE ASSESSEE IN ITA NO. 668/KOL/ 2016 FOR THE ASST YEAR 1990-91 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD CITA IN APPEAL NO. 1392/ITO,W- 41(1)/CIT(A)-21/KOL/14-15 DATED 25.1.2016 AGAINST T HE DISPOSAL OF APPLICATION MADE BY THE LD AO U/S 154 OF THE ACT DATED 17.3.2009. 1.5. THE APPEAL OF THE ASSESSEE IN ITA NO. 669/KOL/ 2016 FOR THE ASST YEAR 1990-91 IS DIRECTED AGAINST THE ORDER PASSED BY THE LD CITA IN APPEAL NO. 1390/ITO,W- 41(1)/CIT(A)-21/KOL/14-15 DATED 25.1.2016 AGAINST T HE ORDER PASSED BY THE LD AO U/S 154 / 143(3) OF THE ACT DATED 20.4.2009. 2. THE ONLY ISSUE TO BE DECIDED IN THESE APPEALS I S WITH REGARD TO COMPUTATION OF INTEREST U/S 214 / 243/244 / 244A OF THE ACT IN VAR IOUS APPEALS. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE FIND THAT THE DETERMINATION OF FIN AL INCOME AND THE FINAL TAX LIABILITY 3 ITA NOS.664TO669/KOL/2016 SHRI ANUP KUMAR MITRA A.YRS.1985-86,1987-88 & 1990-91 3 THEREON IS NOT IN DISPUTE. WE FIND THAT THE LD AO HAD NOT GRANTED INTEREST U/S 214/ 243 / 244 / 244A OF THE ACT AS THE CASE MAY BE. LATER PU RSUANT TO REPRESENTATIONS MADE BY THE ASSESSEE IN THIS REGARD, GRANTED INTEREST TO TH E ASSESSEE. IN THE SAID ORDERS, THE ASSESSEE WAS AGAIN AGGRIEVED IN AS MUCH AS THE INTE REST WAS NOT GRANTED FOR A LESSER PERIOD BY THE LD AO BY STATING THAT FOR CERTAIN PE RIOD, INTEREST IS NOT ELIGIBLE TO THE ASSESSEE ON THE GROUND THAT THE DELAY IS ATTRIBUTAB LE TO THE ASSESSEE. FOR THIS, AGAIN THERE IS A PETITION U/S 154 OF THE ACT FILED BY THE ASSES SEE WHICH HAS BEEN REJECTED BY THE LD AO . WE FIND THAT THE ASSESSEE HAD VARIOUS GRIEVAN CES AGAINST THE ACTION OF THE LD AO IN NOT GRANTING PROPER INTEREST U/S 214, 240, 243, 244 AND 244A OF THE ACT, AS THE CASE MAY BE. THERE IS A SHORT GRANT OF REFUND WITH INTE REST EARLIER AND WHEN THE SAME WAS POINTED OUT, THE ASSESSEE WAS NOT GIVEN PROPER INTE REST ON THE SHORTFALL CREATED BY THE LD AO. WITH ALL THESE GRIEVANCES, THE ASSESSEE APPROA CHED THE LD CITA AND THE LD CITA HAVING NOT HEARD THESE APPEALS FOR MORE THAN 5 YEAR S, DISMISSED ALL THE APPEALS ON THE GROUND THAT THE ASSESSEE WAS NOT INTERESTED IN PURS UING THE APPEALS. AGGRIEVED BY ALL THESE EXPARTE DISMISSAL ORDERS BY THE LD CITA, THE ASSESSEE HAD PREFERRED APPEALS BEFORE US WITH THE SAME GRIEVANCES STATED SUPRA. WE FIND THAT THE LD CITA HAD NOT GIVEN ANY FINDING ON THE MERITS OF THE ISSUE WHICH REQUIRES V ERIFICATION OF DETAILED CALCULATION OF INTEREST FOR VARIOUS ASST YEARS. WE ALSO FIND THAT THE ASSESSEE OR HIS AR HAD NOT FURNISHED THE CALCULATION OF INTEREST CLAIMED UNDER THE AFORESAID SECTIONS CLEARLY MENTIONING THE QUANTUM OF INTEREST THAT IS THE SUBJ ECT MATTER OF DISPUTE. IN OTHER WORDS, WE ARE NOT ABLE TO UNDERSTAND THE QUANTUM OF INTERE ST UNDER AFORESAID PROVISIONS THAT IS DISPUTED BY THE ASSESSEE. HENCE WE DEEM IT FIT AND APPROPRIATE TO REMAND ALL THESE APPEALS TO THE FILE OF THE LD CITA FOR DENOVO ADJUD ICATION AND PASS ORDERS IN ACCORDANCE WITH LAW. WE ARE AWARE THAT THE APPEALS RELATE TO V ERY OLD PERIOD, HENCE WE DIRECT THE LD CITA TO DISPOSE OFF ALL THESE APPEALS ON OR BEFORE 28.2.2019. THE ASSESSEE IS ALSO DIRECTED TO CO-OPERATE WITH THE LD CITA FOR EXPEDIT IOUS DISPOSAL OF ALL THESE APPEALS BY PROVIDING THE RELEVANT DOCUMENTS. ACCORDINGLY, TH E GROUNDS RAISED BY THE ASSESSEE IN ALL THE YEARS ARE ALLOWED FOR STATISTICAL PURPOSES. 4 ITA NOS.664TO669/KOL/2016 SHRI ANUP KUMAR MITRA A.YRS.1985-86,1987-88 & 1990-91 4 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 04.07.2 018 SD/- SD/- [A.T. VARKEY] [ M.BALAGANESH ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 04.07.2018 SB, SR. PS COPY OF THE ORDER FORWARDED TO: 1. SHRI ANUP KUMAR MITRA, L/H OF LT. ANIL BHUSAN MI TRA, 6, BEPIN MITRA LANE, KOLKATA-700004. 2. ITO, WARD-41(1), 110, SHANTIPALLY E.M. BYE PASS, KASBA, KOLKATA-700107. 3. C.I.T(A)- , KOLKATA 4. C.I.T.- K OLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVAT E SECRETARY HEAD OF OFFICE/D.D.O., ITAT, KOLKATA BENCHE S